Mossack Fonseca Inc in the Panamanian registry and tax records

analysisMossack Fonseca Inc is a sociedad anónima in the Mercantile section of Panama's Public Registry, Folio 210666 (S). Commercial restatements give 23 June 1988 as its date of incorporation and 28 June 1988 as the date of its registry entry, and name the Third Notary of the Panama Circuit as the notary of record. A commercial company-information service's list of filings shows three entries on 28 June 1988: the incorporation, the company agreement and nine appointments (a legal person, four men and four women), whom the free page does not name. These identity data come from a commercial registry-data service, a company-information website, a separate commercial registry-data service and a commercial company-information service; no registry certificate is retained. Resolution No. 201-2074 of the DGI, dated 19 April 2016 and published in Gaceta Oficial No. 28038-A on 25 May 2016, lists the company under RUC 23997-10-210666, the number the restatements give for Folio 210666 (S). ^{1 2 3 4 5}

analysisA separate commercial registry-data service's copy of the registry card, last updated on 31 August 2018, showed the company as current (vigente), of perpetual duration and domiciled in the province of Panama, with share capital of US$10,000. The only entry it listed was the migration of the file to an electronic folio in February 2016 (entry 51111/2016), which a commercial company-information service records as 'Electronic seat No. 1' on 5 February 2016. A January 2014 review of Mossack & Fonseca based on the registry names Mossack Fonseca Inc and Mossack Fonseca & Co Trading Inc as two of the firm's legal entities dated 1988, and notes that Jurgen Mossack and Ramon Fonseca appear in various director and secretary positions across the group's companies. Because the shareholders of a Panamanian sociedad anónima do not appear in the public registry, the review does not show who held the shares of Mossack Fonseca Inc. ^{4 1 6}

analysisResolution No. 201-2074 published a list of legal persons that had not paid the annual single fee (tasa única) for ten consecutive years, and Mossack Fonseca Inc is on it. Under the resolution, ten years of non-payment means removal from the Public Registry with the entity deemed dissolved; the registry was ordered to note the dissolution, and a three-year dissolution period opened during which an entity could be rehabilitated. The resolution says nothing else about the activity of the listed entities. A Panamanian newspaper reported on 4 May 2016 that five companies it linked to Ramón Fonseca Mora were on the list: Mossack Fonseca & Co (Hong Kong), Mossack Fonseca & Co Trading, Mossack Fonseca Corporate Services Ltd Inc, Mossack Fonseca Inc and Mossack Fonseca Med. A sixth, a Costa Rican company, already appeared as dissolved; the others, Mossack Fonseca Inc included, still appeared as current at the time, a status that later changed. The newspaper gave the fee as $300 a year. ^{1 2}

analysisA commercial company-information service's filing list shows that on 6 October 2025 the registry entered against the company a series of annotations for suspension over unpaid fees ('anotación de suspensión por morosidad de tasa'), together with warning notes and corrections; the titles come from a commercial company-information service's restatement, and the annotations themselves were not read. A registry entry of 2 April 2026 records the departure of nine office-holders: a subscriber, a treasurer, a director, a secretary, a president, a vice-president and the resident agent, whose names the free restatements do not show. A commercial company-information service now describes the company as dissolved and a company-information website, in a report dated 25 May 2026, as inactive; no later reinstatement appears in the retained records. ^{3 4 5}

analysisA commercial registry-data service's profile of the company counts 101 customs operations and lists 99 imports, with dates visible on its free page from 29 December 2011 to 3 February 2015; goods, origin and customs values are shown only to subscribers, so the content of the imports is not known. Its consolidated regulatory profile shows no licences or authorisations, no sanctions by Panamanian supervisors and no active bans on public contracting in the Panamanian sources it checks; it does not cover international restrictive lists such as those of OFAC or the UN, nor court cases. A commercial registry-data service also reports that Mossack Fonseca Inc shares directors and officers with 3,027 other organisations, a list available only to subscribers. ^{1 2}